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MN HF5337

Bill

Status

Introduced

4/9/2024

Primary Sponsor

Isaac Schultz

Click for details

Origin

House of Representatives

93rd Legislature 2023-2024

AI Summary

  • Materials and supplies used in and equipment incorporated into construction of a county government center in Foley, Benton County are exempt from sales and use tax if purchased after March 31, 2025, and before January 1, 2030.

  • Tax is imposed and collected, then refunded using the same process as projects under Minnesota Statutes section 297A.75, subdivision 1, clause (17), with refunds issued no earlier than June 30, 2025.

  • General fund appropriation to the commissioner of revenue is authorized to pay refunds under this exemption.

  • Effective for sales and purchases made after March 31, 2025, and before January 1, 2030.

Legislative Description

Refundable sales and use tax exemption provided for Benton County government center construction materials.

Last Action

Introduction and first reading, referred to Taxes

4/9/2024

Committee Referrals

Taxes4/9/2024

Full Bill Text

No bill text available